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Latest Briefings

Update to Bermuda’s economic substance legislation

The month of June 2019 saw a number of important updates to Bermuda’s economic substance regime ahead of the 1 July deadline for compliance for entities in existence when the legislation came into force. This bulletin contains a summary of those developments. Entities Tax Resident Overseas Out Of Scope The Economic Substance Amendment Act 2019 […]

Jersey’s economic substance requirements – identifying holding company business and its implications

This briefing forms part of our series on identifying relevant activity for the purposes of the Taxation (Companies – Economic Substance) (Jersey) Law 2019 (the “ESJL”), in this case holding company business. Identifying Holding Company Business (“HCB”) The ESJL defines HCB as “the business of being a holding company”, which suggests it applies to all […]

Trust Essentials – July 2019

Z trusts judgment: whose rights take priority when a trust is insolvent? Jersey’s Court of Appeal has handed down its long awaited judgment in the Z Trusts case. The decision considers important questions regarding the equitable rights of a former trustee, and whether those rights have priority over the rights of other claimants to the […]

Uzbekistan – Reforms in the provision of tax and customs incentives

In order to further improve the investment climate in Uzbekistan, ensure the implementation of fair competition principles, as well as regulate the practice of granting tax and customs incentives, the Presidential Decree of the Republic of Uzbekistan ‘On measures to further streamline of tax and customs incentives provision’ No. УП- 5755 was adopted on 27 […]

Time is running out! Have you disclosed your nominee agreements to Revenu Quebec?

Effective May 17, 2019, all nominee agreements made as part of a transaction or series of transactions must be disclosed to Revenu Québec (“RQ“) within 90 days of execution, and agreements already in place on May 17, 2019, must be disclosed by September 16, 2019 (“New Disclosure Requirement“). Failure to comply with the New Disclosure […]

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Pressure forces Lord Irvine to drop CFAs in family law cases

The Lord Chancellor has admitted he was out of step with government policy after backing down on his controversial plan to permit conditional fee agreements (CFAs) in family law cases. As the Access to Justice Bill was debated in the House of Lords last week, Lord Irvine bowed to widespread criticism that CFAs would encourage […]

In brief: Linklaters & Paines

Linklaters & Paines has helped Waterloo Real Estate to victory in the notorious Knightsbridge Wall case after it was dismissed from the Court of Appeal. Waterloo was declared owner of the seven-metre stretch of wall through adverse possession since the 1950s. The decision now enables the company to continue with the construction of the Normandie […]

Alexander Harris hires Pritchard two

LEADING clinical negligence firm Alexander Harris has recruited two prominent partners from rival Pritchard Englefield to head its new London office. The new office is due to open this week. However, Pritchards is declining to tell Alexander Harris when it will release Grainne Barton, partner in charge of clinical negligence, and Katherine Pedler, clinical negligence […]

City firms cash in on German middle-tier flotation boom

UK practices with German- bases are cashing in on capital markets work as the English passion for flotations spreads to Germany. Casper Lawson, a partner at Linklaters & Alliance in Frankfurt, says the firm has received 12 instructions in the past three weeks from companies hoping to float – a phenomenal amount for German markets. […]

Dibbs pays the price of its 'kick ass' culture

IF YOU can never think of a witty remark with which to inscribe a leaving card, spare a thought for those left at Dibb Lupton Alsop, whose collective comic inspiration must be running a little low. Last Friday the drinks were bought in honour of partner Alan Fisher, head of insurance in the London office, […]

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